This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …

SYNOPSIS Although South Africa's Apartheid system legally ended with the advent of
democracy in 1994, by 2021 only 15 percent of chartered accountants were Black. This is …

Purpose This study investigates the progress of the Broad-Based Black Economic
Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession …

South Africa is a country with huge income gaps. Further, currently, there is trust deficit that is
pervasive in many sectors of the economy which has been fueled by recent corporate …

Background: Quality financial reporting, which requires high quality auditing outcomes, aids
the smooth functioning of capital markets. Setting: The South African audit regulator argues …

Purpose This study aims to examine whether the impact of international financial reporting
standards (IFRS) on audit fees differs between early and late adopters …

Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed
mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious …

Using a quantitative research method, this article examined the perceptions of audit experts
concerning the influence of mandatory audit firm rotation on audit reform (AR) in the …

Research Background-The fundamental focus of this thesis is the External Audit
service/function (hereafter, audit, or auditing). In so doing, it examines the main determinants …

Concerns have been raised globally about the high levels of audit market concentration. The
forthcoming implementation of mandatory audit firm rotation should be implemented with …